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Amend HB 2425 on third reading by adding the following 
appropriately numbered sections to read as follows and renumbering 
subsequent sections accordingly:
	SECTION __.  Section 151.318, Tax Code, is amended by 
amending Subsections (b) and (s) and adding Subsection (q-1) to 
read as follows:
	(b)  The exemption includes:                                                   
		(1)  chemicals, catalysts, and other materials that are 
used during a manufacturing, processing, or fabrication operation 
to produce or induce a chemical or physical change, to remove 
impurities, or to make the product more marketable; [and]
		(2)  semiconductor fabrication cleanrooms and 
equipment; and         
		(3)  pharmaceutical biotechnology cleanrooms and 
equipment.          
	(q-1)  For purposes of Subsection (b), "pharmaceutical 
biotechnology cleanrooms and equipment" means all tangible 
personal property, without regard to whether the property is 
affixed to or incorporated into realty, used in connection with the 
manufacturing, processing, or fabrication in a cleanroom 
environment of a pharmaceutical biotechnology product, without 
regard to whether the property is actually contained in the 
cleanroom environment.  The term includes integrated systems, 
fixtures, and piping, all property necessary or adapted to reduce 
contamination or to control airflow, temperature, humidity, 
chemical purity, or other environmental conditions or 
manufacturing tolerances, and production equipment and machinery.  
The term does not include the building or a permanent, nonremovable 
component of the building that houses the cleanroom environment.  
The term includes moveable cleanroom partitions and cleanroom 
lighting. "Pharmaceutical biotechnology cleanrooms and equipment" 
are not "intraplant transportation equipment" as that term is used 
in Subsection (c)(1).
	(s)  The following do not apply to the semiconductor 
fabrication cleanrooms and equipment in Subsection (q) or the 
pharmaceutical biotechnology cleanrooms and equipment in 
Subsection (q-1):
		(1)  limitations in Subsection (a)(2) that refer to 
tangible personal property directly causing chemical and physical 
changes to the product being manufactured, processed, or fabricated 
for ultimate sale;
		(2)  Subsection (c)(1);  and                                                  
		(3)  Subsection (c)(4).                                                       
	SECTION __.  Section 151.3181, Tax Code, is amended by adding 
Subsection (h) to read as follows:
	(h)  The use of a "pharmaceutical biotechnology cleanroom 
and equipment,"  as that term is defined by Section 151.318(q-1), to 
manufacture, process, or fabricate a pharmaceutical biotechnology 
product that is not sold is not a divergent use if the use occurs 
during the certification process by the United States Food and Drug 
Administration.
	SECTION __.  Section 313.021(2), Tax Code, is amended to read 
as follows:    
		(2)  "Qualified property" means:                                              
			(A)  land:                                                                   
				(i)  that is located in an area designated as 
a reinvestment zone under Chapter 311 or 312 or as an enterprise 
zone under Chapter 2303, Government Code;
				(ii)  on which a person proposes to 
construct a new building or erect or affix a new improvement that 
does not exist before the date the owner applies for a limitation on 
appraised value under this subchapter;
				(iii)  that is not subject to a tax abatement 
agreement entered into by a school district under Chapter 312;  and
				(iv)  on which, in connection with the new 
building or new improvement described by Subparagraph (ii), the 
owner of the land proposes to:
					(a)  make a qualified investment in an 
amount equal to at least the minimum amount required by Section 
313.023;  and
					(b)  create at least 25 new jobs;                                          
			(B)  the new building or other new improvement 
described by Paragraph (A)(ii); and
			(C)  tangible personal property that:                                        
				(i)  is not subject to a tax abatement 
agreement entered into by a school district under Chapter 312;  and
				(ii)  except for new equipment described in 
Section 151.318(q) or (q-1), is first placed in service in the new 
building or in or on the new improvement described by Paragraph 
(A)(ii), or on the land on which that new building or new 
improvement is located, if the personal property is ancillary and 
necessary to the business conducted in that new building or in or on 
that new improvement.